Askarany, Davood; Brierley, John A.; Yazdifar, Hassan - In: International Journal of Managerial and Financial Accounting 4 (2012) 3, pp. 291-313
This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the...